--- title: "2105 HSN Code | HSN Code for Ice cream in India" description: "Know more about 2105 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2105 covering Ice cream." canonical: "https://busy.in/hsn/sub-chapter-2105/" --- # HSN Sub-chapter 2105: Ice cream Icecream and other edible ice, whether or not containing cocoa Part of [Chapter 21: Miscellaneous Edible Preparations](https://busy.in/hsn/chapter-21/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 21050000 | [Ice cream and other edible ice](https://busy.in/hsn/hsn-21050000/) | ## Frequently asked questions ### What products are classified under HSN 2105 It includes Ice cream ### How should I document Ice cream sent for job work? Use a delivery challan for sending Ice cream to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### Can I claim ITC on inputs and services used for Ice cream? If your outward supply of Ice cream is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### Any import/export nuance for Ice cream? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ### Do spares or accessories of Ice cream follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### Can reverse charge ever apply to transactions involving Ice cream? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Ice cream are forward charge. Check the current notifications for any special cases before deciding. ### What are the e‑way bill and e‑invoice points while moving Ice cream? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ## India's trade performance: HSN Sub-Chapter 2105 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹112 Cr (+32.48% YoY) — 0.0030% of India's total exports - Imports: ₹62 Cr (+16.82% YoY) — 0.0010% of India's total imports - Trade balance: ₹50 Cr (Surplus); surplus rank #435 of 1233 sub-chapters - Share of Chapter 21: 0.77% of its exports; import side 3.15% - Rank within Chapter 21: #4 of 6 by export value; import-side #5 ### Key metrics - Export CAGR: 13.74% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #813 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +32.48% in FY 2024-25 - Contribution to Ch. 21: 0.77% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 2105 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 21 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 21 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 51.74 | 0.0023% | — | 0.96% | 24.80 | 0.0007% | — | 1.63% | +26.94 | #832 | | FY 2019-20 | 48.33 | 0.0022% | −6.59% | 0.82% | 43.41 | 0.0013% | +75.04% | 3.06% | +4.92 | #850 | | FY 2020-21 | 49.44 | 0.0023% | +2.30% | 0.72% | 14.98 | 0.0005% | −65.49% | 1.03% | +34.46 | #836 | | FY 2021-22 | 63.58 | 0.0020% | +28.60% | 0.77% | 37.05 | 0.0008% | +147.33% | 1.97% | +26.53 | #846 | | FY 2022-23 | 78.04 | 0.0022% | +22.74% | 0.77% | 72.66 | 0.0013% | +96.11% | 4.40% | +5.38 | #839 | | FY 2023-24 | 84.55 | 0.0023% | +8.34% | 0.69% | 53.27 | 0.0009% | −26.69% | 3.43% | +31.28 | #828 | | FY 2024-25 | 112.01 | 0.0030% | +32.48% | 0.77% | 62.23 | 0.0010% | +16.82% | 3.15% | +49.78 | #813 | - CAGR (7-year): exports 13.74%/yr, imports 16.57%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 2105 export-import analysis ### Consistent export growth: 13.74% CAGR over 7 years India's exports under HSN Sub-Chapter 2105 have grown at a compound annual rate of 13.74% over 7 fiscal years, rising from ₹51.74 Crore in FY 2018-19 to ₹112.01 Crore in FY 2024-25. ### HSN Sub-Chapter 2105 ranked #813 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 2105 ranks #813 out of 1233 sub-chapters by total export value. Within Chapter 21, it ranks #4 of 6. By trade surplus, it ranks #435 of 1233. ### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 2105 exports The strongest single-year export movement for HSN Sub-Chapter 2105 was recorded in FY 2024-25, when exports surged by 32.48% over the prior year. ### India maintains a trade surplus of ₹49.78 Crore in HSN Sub-Chapter 2105 goods In FY 2024-25, India's exports of ₹112.01 Cr exceeded imports of ₹62.23 Cr, resulting in a trade surplus of ₹49.78 Crore — ranking #435 of 1233 by surplus magnitude. ### Import growth of 16.57% CAGR signals rising demand for Ice cream India's imports under HSN Sub-Chapter 2105 have grown at 16.57% CAGR, reaching ₹62.23 Crore in FY 2024-25. ### HSN Sub-Chapter 2105 contributes 0.77% of Chapter 21 exports — ranked #4 Among the 6 sub-chapters under Chapter 21, HSN Sub-Chapter 2105 ranks #4 by export value — accounting for 0.77% of the chapter's total exports in FY 2024-25. On the import side, it holds 3.15% share (rank #5). ## Related Sub-Chapters in Chapter 21 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 2106: Unspecified food preparations](https://busy.in/hsn/sub-chapter-2106/) | ₹7,155 Cr | | #2 | [HSN Sub-Chapter 2101: Coffee and tea extracts](https://busy.in/hsn/sub-chapter-2101/) | ₹5,940 Cr | | #3 | [HSN Sub-Chapter 2103: Sauces & seasonings](https://busy.in/hsn/sub-chapter-2103/) | ₹1,186 Cr | | #4 | HSN Sub-Chapter 2105: Ice cream (this hsn sub-chapter) | ₹112 Cr | | #5 | [HSN Sub-Chapter 2104: Rosin & resin products](https://busy.in/hsn/sub-chapter-2104/) | ₹63 Cr | | #6 | [HSN Sub-Chapter 2102: Yeasts & Micro-organisms](https://busy.in/hsn/sub-chapter-2102/) | ₹50 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 2101 | [Coffee and tea extracts](https://busy.in/hsn/sub-chapter-2101/) | | 2102 | [Yeasts & Micro-organisms](https://busy.in/hsn/sub-chapter-2102/) | | 2103 | [Sauces & seasonings](https://busy.in/hsn/sub-chapter-2103/) | | 2104 | [Rosin & resin products](https://busy.in/hsn/sub-chapter-2104/) | | 2106 | [Unspecified food preparations](https://busy.in/hsn/sub-chapter-2106/) |